9911796707
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Issues:
Import of adulterated food item declared as 'Chicken Sausages' leading to confiscation and penalty under Customs Act. Analysis: 1. Confiscation and Penalty: The case involved the import of 'Chicken Sausages' declared in the Bill of Entry, which were deemed adulterated food by Customs authorities under the Prevention of Food Adulteration Act. The goods were held liable for confiscation under Section 111(d) of the Customs Act, and a penalty of Rs. 10,000 was imposed on the importer by the Assistant Commissioner of Customs. The dispute arose when the importer contested the show-cause notice and subsequent decisions leading to the present appeal. 2. Laboratory Testing and Standards: Samples of the imported goods were tested at the Central Food Technological Research Institute (CFTRI) and the Port Health Laboratory. The CFTRI identified the sample as 'Luncheon Meat' not meeting the standards for the same under the PFA Act and Rules, with a high total plate count exceeding the specified limit. The importer argued that there were no specific standards for 'Chicken Sausages' under the PFA Act/Rules, and referred to Bureau of Indian Standards (BIS) specifications allowing for a higher plate count for such products. The appellate authority did not consider the BIS specifications, leading to a dispute regarding the testing and classification of the imported item. 3. Legal Interpretation and Equivalence: The proprietor of the importer contended that 'Chicken Sausages' not meeting luncheon meat packaging requirements should not be equated with the prohibited item under the PFA Act. The absence of specific standards for chicken sausages under the PFA Act/Rules raised questions about the applicability of Sections 111(d) and 112(a) of the Customs Act to the case. The judgment highlighted the lack of evidence supporting the equivalence between chicken sausages and luncheon meat, emphasizing the need for rational classification based on existing standards and specifications. 4. Decision and Rationale: The Tribunal found that the department failed to provide sufficient evidence to justify the confiscation and penalty imposed on the importer. Due to the absence of specific standards for chicken sausages under the PFA Act/Rules, the application of relevant sections of the Customs Act was deemed inappropriate. The judgment set aside the impugned order, allowing the appeal in favor of the importer based on the lack of legal basis for the confiscation and penalty. In conclusion, the judgment addressed the issues related to the import of adulterated food items, laboratory testing, legal interpretation of standards, and the justification for confiscation and penalty under the Customs Act. The decision emphasized the importance of rational classification based on existing standards and the lack of evidence supporting the equating of chicken sausages with prohibited items under the PFA Act.
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